{"id":789,"date":"2022-01-21T15:26:10","date_gmt":"2022-01-21T12:26:10","guid":{"rendered":"https:\/\/bolayirdogancelik.com\/?p=789"},"modified":"2026-04-14T08:13:29","modified_gmt":"2026-04-14T08:13:29","slug":"sosyal-icerik-ureticiligi-ve-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi","status":"publish","type":"post","link":"https:\/\/bolayirdogancelik.com\/en\/sosyal-icerik-ureticiligi-ve-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi\/","title":{"rendered":"Income Exemption for Social Content Creation and Application Development for Mobile Devices"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Yazarlar: Taceddin KALKAN &#8211; Olcayto DO\u011eAN\u00c7EL\u0130K, MBA \u2013 Bolay\u0131r &amp; Do\u011fan\u00e7elik Avukatl\u0131k B\u00fcrosu<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">26.10.2021 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un M\u00fckerrer 20\/B maddesi \u00e7er\u00e7evesinde sosyal i\u00e7erik \u00fcreticili\u011fi ile mobil cihazlar i\u00e7in uygulama geli\u015ftiricili\u011finde kazan\u00e7 istisnas\u0131na y\u00f6nelik yasal d\u00fczenleme ger\u00e7ekle\u015ftirilmi\u015f olup 12.01.2022 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 318 seri no.lu \u201cGelir Vergisi Genel Tebli\u011fi\u201d ile de M\u00fckerrer 20\/B maddesine ili\u015fkin usul ve esaslar d\u00fczenlenmi\u015ftir. M\u00fckerrer 20\/B maddesi ile <em>\u201c\u0130nternet ortam\u0131ndaki sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikler payla\u015fan sosyal i\u00e7erik \u00fcreticilerinin bu faaliyetlerinden elde ettikleri kazan\u00e7lar ile ak\u0131ll\u0131 telefon veya tablet gibi mobil cihazlar i\u00e7in uygulama geli\u015ftirenlerin elektronik uygulama payla\u015f\u0131m ve sat\u0131\u015f platformlar\u0131 \u00fczerinden elde ettikleri kazan\u00e7lar gelir vergisinden m\u00fcstesnad\u0131r.\u201d <\/em>h\u00fckm\u00fc d\u00fczenlenmi\u015f, bu kapsamda elde edilen kazan\u00e7lar\u0131n Gelir Vergisi Kanunu\u2019nun 103. maddesinde belirtilen d\u00f6rd\u00fcnc\u00fc gelir diliminde yer alan tutar\u0131 (2021 y\u0131l\u0131 i\u00e7in 650.000 TL olan tutar 2022 y\u0131l\u0131 i\u00e7in 880.000 TL olarak belirlenmi\u015ftir.) a\u015fmamak kayd\u0131yla gelir vergisi istisnas\u0131 kapsam\u0131na al\u0131nm\u0131\u015f olup yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren 12.01.2022 tarihli Tebli\u011f ile de bu h\u00fckme y\u00f6nelik usul ve esaslar d\u00fczenlenmi\u015ftir.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u0130stisnadan kimler faydalanabilecektir?<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130stisnadan, tam veya dar m\u00fckellef olunmas\u0131na bak\u0131lmaks\u0131z\u0131n internet ortam\u0131ndaki sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikler payla\u015fan sosyal i\u00e7erik \u00fcreticisi ger\u00e7ek ki\u015filer ile ak\u0131ll\u0131 telefon veya tablet gibi mobil cihazlar i\u00e7in uygulama geli\u015ftiren ger\u00e7ek ki\u015filer yararlanabilecektir.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u0130stisnadan faydalanabilmek i\u00e7in ne yap\u0131lmal\u0131d\u0131r?<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130stisnadan yararlanabilmek i\u00e7in istisna kapsam\u0131na giren ger\u00e7ek ki\u015filerin ilgili faaliyetler \u00e7er\u00e7evesinde elde ettikleri has\u0131lat\u0131 tahsil etmek amac\u0131yla T\u00fcrkiye\u2019de kurulu bankalarda hesap a\u00e7malar\u0131 \u015fartt\u0131r. Bunun yan\u0131 s\u0131ra istisnadan faydalanmak isteyen ger\u00e7ek ki\u015filerin ikametg\u00e2hlar\u0131n\u0131n bulundu\u011fu yerdeki tarha yetkili vergi dairesine ba\u015fvurarak \u00f6ncelikle m\u00fckellefiyet tesisi ger\u00e7ekle\u015ftirmeleri ve sonras\u0131nda istisna kapsam\u0131ndaki faaliyetine ili\u015fkin olarak ilgili vergi dairelerinden \u0130stisna Belgesi<a href=\"\/bd\/#_ftn1\">[1]<\/a> almalar\u0131 gerekmektedir. Vergi dairelerinden al\u0131nan \u0130stisna Belgesi has\u0131lat\u0131n tahsil edilece\u011fi T\u00fcrkiye\u2019de kurulu bankalardaki banka hesaplar\u0131n\u0131n a\u00e7\u0131l\u0131\u015f\u0131nda kullan\u0131lacak olup banka hesab\u0131n\u0131n a\u00e7\u0131lmas\u0131ndan itibaren bir ay i\u00e7erisinde banka hesab\u0131na ili\u015fkin bilgilerin (banka ad\u0131, banka \u015fubesi, IBAN numaras\u0131) m\u00fckellef taraf\u0131ndan ilgili vergi dairesine yaz\u0131l\u0131 olarak bildirilmesi gerekmektedir. \u0130stisnadan, bankadaki hesab\u0131n a\u00e7\u0131l\u0131\u015f tarihinden itibaren faydalan\u0131labilecek olup m\u00fckellefin mevcut bir banka hesab\u0131 bulunmas\u0131 halinde ise istisna belgesinin bankaya sunulmas\u0131 ile istisnadan faydalan\u0131labilecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130stisnadan yararlananlar\u0131n, y\u0131l i\u00e7indeki kazan\u00e7lar\u0131 toplam\u0131n\u0131n istisna s\u0131n\u0131r\u0131n\u0131 a\u015f\u0131p a\u015fmad\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n, defter tasdik ettirme, defter tutma ve belge d\u00fczenleme zorunluluklar\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r. Ancak istisna edilen faaliyetlerin yan\u0131 s\u0131ra m\u00fckelleflerin ticari, zirai veya serbest meslek kazanc\u0131 y\u00f6n\u00fcnden ba\u015fka faaliyetlerinin bulunmas\u0131 halinde, defter tasdik ettirme, defter tutma ve belge d\u00fczenleme zorunluluklar\u0131 bu faaliyetler a\u00e7\u0131s\u0131ndan devam etmektedir.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Bankalar taraf\u0131ndan tevkifat uygulamas\u0131 ne \u015fekilde ve hangi oranda ger\u00e7ekle\u015ftirilecektir?<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bankalar, bu kapsamda a\u00e7\u0131lan hesaplara aktar\u0131lan has\u0131lat tutar\u0131 \u00fczerinden, aktar\u0131m tarihi itibar\u0131yla %15 oran\u0131nda gelir vergisi tevkifat\u0131 yapmak ve Kanunun 98. ve 119. maddelerindeki esaslar \u00e7er\u00e7evesinde muhtasar beyanname ile beyan edip \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcrler.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u0130stisna \u015fartlar\u0131n\u0131 sa\u011flamad\u0131\u011f\u0131 halde istisnadan faydalananlar hakk\u0131nda ne t\u00fcr yapt\u0131r\u0131mlar bulunmaktad\u0131r?<\/strong><\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hesab\u0131n T\u00fcrkiye\u2019de kurulu bankalarda a\u00e7\u0131lmad\u0131\u011f\u0131, elde edilen gelirin tamam\u0131n\u0131n veya bir k\u0131sm\u0131n\u0131n ilgili hesaba yat\u0131r\u0131lmad\u0131\u011f\u0131 veya istisnaya ili\u015fkin \u015fartlar\u0131 ta\u015f\u0131mamas\u0131na ra\u011fmen istisnadan faydaland\u0131\u011f\u0131 tespit olunan m\u00fckelleflerin kazan\u00e7lar\u0131na ili\u015fkin eksik tahakkuk eden vergi, vergi dairesi taraf\u0131nda vergi ziya\u0131 cezas\u0131 kesilmek suretiyle gecikme faiziyle birlikte tahsil olunacakt\u0131r.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"\/bd\/#_ftnref1\">[1]<\/a> \u0130stisna Belgesi, 318 seri no.lu Gelir Vergisi Genel Tebli\u011fi Ek-1\u2019de yer almaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yazarlar: Taceddin KALKAN &#8211; Olcayto DO\u011eAN\u00c7EL\u0130K, MBA \u2013 Bolay\u0131r &amp; Do\u011fan\u00e7elik Avukatl\u0131k B\u00fcrosu 26.10.2021 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u2019un M\u00fckerrer 20\/B maddesi \u00e7er\u00e7evesinde sosyal i\u00e7erik \u00fcreticili\u011fi ile mobil cihazlar i\u00e7in uygulama geli\u015ftiricili\u011finde kazan\u00e7 istisnas\u0131na y\u00f6nelik yasal d\u00fczenleme ger\u00e7ekle\u015ftirilmi\u015f olup 12.01.2022 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan&hellip;&nbsp;<a href=\"https:\/\/bolayirdogancelik.com\/en\/sosyal-icerik-ureticiligi-ve-mobil-cihazlar-icin-uygulama-gelistiriciliginde-kazanc-istisnasi\/\" rel=\"bookmark\"><span class=\"screen-reader-text\">Income Exemption for Social Content Creation and Application Development for Mobile Devices<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":1113,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[38,4],"tags":[],"class_list":["post-789","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilisim-hukuku","category-genel-makaleler"],"_links":{"self":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts\/789","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/comments?post=789"}],"version-history":[{"count":1,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts\/789\/revisions"}],"predecessor-version":[{"id":1114,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/posts\/789\/revisions\/1114"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/media\/1113"}],"wp:attachment":[{"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/media?parent=789"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/categories?post=789"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bolayirdogancelik.com\/en\/wp-json\/wp\/v2\/tags?post=789"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}